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Towards automatic exchange of information
This article describes the various steps that led towards automatic exchange of information as the global standard and the issues that remain to be solved. First, the various competing models of exchange information, such as Double Tax Treaty (DTT), TIEA's, FATCA or UE Directives are described with a view to show how they interact between themselves ...
Oberson, Xavier
core +5 more sources
Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context [PDF]
The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition.
Atanaska Filipova-Slancheva
doaj +1 more source
Semantic IFC Data Model for Automatic Safety Risk Identification in Deep Excavation Projects
Safety risk identification throughout deep excavation construction is an information-intensive task, involving construction information scattered in project planning documentation and dynamic information obtained from different field sensors.
Yongcheng Zhang +2 more
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Automatic transcription of polyphonic music exploiting temporal evolution [PDF]
PhDAutomatic music transcription is the process of converting an audio recording into a symbolic representation using musical notation. It has numerous applications in music information retrieval, computational musicology, and the creation of ...
Benetos, E
core +4 more sources
The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
doaj +1 more source
Recently, many new applications were developed on smartphones to facilitate our daily life. One of the potential approaches for information gathering and dissemination on smartphones is through cooperatively relaying among user devices based on short ...
Yuh-Ren Tsai, Yi-Chien Chen
doaj +1 more source
The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization
N. A. Poponova
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Information Exchange Automation in Maritime Transport [PDF]
To ensure the safety of maritime transport the access to information must be provided through a commonly used services. However, an equally important task is to determine or agree on interpretation of incoming data and assessment of a current and ...
Zbigniew Pietrzykowski +3 more
doaj +1 more source
A BIM Based Framework for Damage Segmentation, Modeling, and Visualization Using IFC
Paper-based data acquisition and manual transfer between incompatible software or data formats during inspections of bridges, as done currently, are time-consuming, error-prone, cumbersome, and lead to information loss.
Mathias Artus +2 more
doaj +1 more source
Towards automatic extraction of harmony information from music signals [PDF]
PhDIn this thesis we address the subject of automatic extraction of harmony information from audio recordings. We focus on chord symbol recognition and methods for evaluating algorithms designed to perform that task. We present a novel six-dimensional
Harte, Christopher
core +4 more sources

